PT AKU CERDAS_WINDA WY 30

JL. SUPRATMAN 007 BANDUNG

All Journals

01/06/2015 To 30/06/2015
24/05/2023 Page 1
9:05:16
ID# Acct# Account Name Debit Credit Job No.

IJ 01/06/2015 saldo awal

IJ000001 1-1117 Merchandise Inventory p52.125.000,00
IJ000001 1-1117 Merchandise Inventory p19.000.000,00
IJ000001 1-1117 Merchandise Inventory p21.875.000,00
IJ000001 1-1117 Merchandise Inventory p11.250.000,00

CD 02/06/2015 PT POS
VKK01 1-1101 Petty Cash Rp132.000,00
VKK01 6-1006 FC & Pos Material Expense Rp132.000,00

CD 03/06/2015 PT KERETA API

VKK02 1-1101 Petty Cash Rp240.000,00
VKK02 6-1005 Transportation Exepens Rp240.000,00

CD 04/06/2015 PT BELAJAR
BKK01 1-1102 Bank Muamalat p38.380.000,00
BKK01 2-1201 Account Payable p38.000.000,00
BKK01 2-1201 Account Payable Rp380.000,00

PJ 04/06/2015 Finance Charge: PT BELAJAR

PJ000001 9-2000 Late Fees Expense Rp380.000,00
PJ000001 2-1201 Account Payable Rp380.000,00

CR 04/06/2015 Payment; PT BINA

CR000001 1-1102 Bank Muamalat p20.831.250,00
CR000001 1-1110 Account Receivable p20.625.000,00
CR000001 1-1110 Account Receivable Rp206.250,00

SJ 04/06/2015 Finance Charge: PT BINA

SJ000001 8-2000 Late Fees Collected Rp206.250,00
SJ000001 1-1110 Account Receivable Rp206.250,00

SJ 05/06/2015 Sale; PT BINA

00000004 1-1110 Account Receivable p25.450.000,00
00000004 1-1110 Account Receivable Rp2.545.000,00
00000004 4-1000 Sales p25.450.000,00
00000004 2-1202 Value Added Tax - Out Rp2.545.000,00
00000004 5-1100 Cost Of Good Sold p17.625.000,00
00000004 1-1117 Merchandise Inventory Rp9.500.000,00
00000004 1-1117 Merchandise Inventory Rp4.375.000,00
00000004 1-1117 Merchandise Inventory Rp3.750.000,00

CD 06/06/2015 AUTO 2000

BKK02 1-1102 Bank Muamalat Rp970.000,00
BKK02 6-1008 Maintenance Expense Rp970.000,00

CD 06/06/2015 TOKO BALUBUR

VKK03 1-1101 Petty Cash Rp480.000,00
VKK03 1-1112 Office Supplies Rp480.000,00

PJ 07/06/2015 Purchase; PT BELAJAR

00000003 2-1201 Account Payable p18.250.000,00
00000003 2-1201 Account Payable Rp1.825.000,00
00000003 1-1117 Merchandise Inventory Rp9.500.000,00
00000003 1-1117 Merchandise Inventory Rp8.750.000,00
00000003 1-1115 Value Added Tax - In Rp1.825.000,00

SJ 08/06/2015 Sale; PT RAFLESIA

00000005 1-1110 Account Receivable p50.350.000,00
00000005 1-1110 Account Receivable Rp5.035.000,00
00000005 4-1000 Sales p50.350.000,00
00000005 2-1202 Value Added Tax - Out Rp5.035.000,00
 PT AKU CERDAS_WINDA WY 30

All Journals

01/06/2015 To 30/06/2015
24/05/2023 Page 2
9:05:17
ID# Acct# Account Name Debit Credit Job No.

SJ 08/06/2015 Sale; PT RAFLESIA

00000005 5-1100 Cost Of Good Sold p34.875.000,00
00000005 1-1117 Merchandise Inventory p14.250.000,00
00000005 1-1117 Merchandise Inventory p13.125.000,00
00000005 1-1117 Merchandise Inventory Rp7.500.000,00

CD 08/06/2015 KAS NEGARA

BKK03 1-1102 Bank Muamalat Rp3.430.000,00
BKK03 2-1203 Tax Payable (Pph 21) Rp3.430.000,00

CR 09/06/2015 Payment; PT RAFLESIA

CR000002 1-1102 Bank Muamalat p17.028.000,00
CR000002 1-1110 Account Receivable p17.028.000,00

SJ 09/06/2015 PT RAFLESIA: Discounts on 00000002

00000006 1-1110 Account Receivable Rp172.000,00
00000006 4-3000 Sales Discount Rp172.000,00

SJ 09/06/2015 PT RAFLESIA: Credit from 00000006

SJ000002 1-1110 Account Receivable Rp172.000,00
SJ000002 1-1110 Account Receivable Rp172.000,00

CD 09/06/2015 PT SUKSES
BKK04 1-1102 Bank Muamalat p36.382.500,00
BKK04 2-1201 Account Payable p36.382.500,00

PJ 09/06/2015 PT SUKSES: Discounts on 00000002

00000004 2-1201 Account Payable Rp367.500,00
00000004 5-2000 Purchases Discount Rp367.500,00

PJ 09/06/2015 PT SUKSES: Debit from 00000004

PJ000002 2-1201 Account Payable Rp367.500,00
PJ000002 2-1201 Account Payable Rp367.500,00

CR 10/06/2015 Payment; PT GADING

CR000003 1-1102 Bank Muamalat p11.498.850,00
CR000003 1-1110 Account Receivable p11.385.000,00
CR000003 1-1110 Account Receivable Rp113.850,00

SJ 10/06/2015 Finance Charge: PT GADING

SJ000003 8-2000 Late Fees Collected Rp113.850,00
SJ000003 1-1110 Account Receivable Rp113.850,00

CD 11/06/2015 PT POS
VKK04 1-1101 Petty Cash Rp345.000,00
VKK04 6-2003 Transportation Out Rp345.000,00

CD 12/06/2015 DINAS PERDAGANGAN

VKK05 1-1101 Petty Cash Rp440.000,00
VKK05 6-1009 License Expense Rp440.000,00

SJ 13/06/2015 Sale; PT GADING

00000007 1-1110 Account Receivable Rp5.500.000,00
00000007 1-1110 Account Receivable Rp550.000,00
00000007 4-1000 Sales Rp5.500.000,00
00000007 2-1202 Value Added Tax - Out Rp550.000,00
00000007 5-1100 Cost Of Good Sold Rp3.800.000,00
00000007 1-1117 Merchandise Inventory Rp3.800.000,00

SJ 15/06/2015 Sale; PT GADING

00000008 1-1110 Account Receivable Rp1.100.000,00
00000008 1-1110 Account Receivable Rp110.000,00
00000008 4-1000 Sales Rp1.100.000,00
00000008 2-1202 Value Added Tax - Out Rp110.000,00
 PT AKU CERDAS_WINDA WY 30

All Journals

01/06/2015 To 30/06/2015
24/05/2023 Page 3
9:05:17
ID# Acct# Account Name Debit Credit Job No.

SJ 15/06/2015 Sale; PT GADING

00000008 5-1100 Cost Of Good Sold Rp760.000,00
00000008 1-1117 Merchandise Inventory Rp760.000,00

SJ 15/06/2015 PT GADING: Credit from 00000008

SJ000004 1-1110 Account Receivable Rp1.210.000,00
SJ000004 1-1110 Account Receivable Rp1.210.000,00

PJ 18/06/2015 Purchase; PT SUKSES

00000005 2-1201 Account Payable p22.500.000,00
00000005 2-1201 Account Payable Rp2.250.000,00
00000005 1-1117 Merchandise Inventory p22.500.000,00
00000005 1-1115 Value Added Tax - In Rp2.250.000,00

CD 19/06/2015 BANDUNG ADVERTISING

BKK05 1-1102 Bank Muamalat Rp1.025.000,00
BKK05 6-2002 Advertising Expense Rp1.025.000,00

PJ 20/06/2015 Purchase; PT BELAJAR

00000006 2-1201 Account Payable p30.415.000,00
00000006 2-1201 Account Payable Rp3.041.500,00
00000006 1-1117 Merchandise Inventory p17.290.000,00
00000006 1-1117 Merchandise Inventory p13.125.000,00
00000006 1-1115 Value Added Tax - In Rp3.041.500,00

CD 22/06/2015 BANK MUAMALAT

BKK06 1-1102 Bank Muamalat p10.100.000,00
BKK06 2-2000 Bank Loans p10.000.000,00
BKK06 9-2300 Interest Expense Rp100.000,00

CR 23/06/2015 Payment; PT BINA

CR000004 1-1102 Bank Muamalat p17.995.000,00
CR000004 1-1110 Account Receivable p17.995.000,00

CD 25/06/2015 TELKOM
BKK07 1-1102 Bank Muamalat Rp1.640.000,00
BKK07 6-1003 Utilities Expense Rp1.640.000,00

CD 26/06/2015 KAS NEGARA

VKK06 1-1101 Petty Cash Rp475.000,00
VKK06 1-1113 Prepaid Income Tax Article 25 Rp475.000,00

CD 28/06/2015 CITY TRANS

VKK07 1-1101 Petty Cash Rp480.000,00
VKK07 6-1005 Transportation Exepens Rp480.000,00

GJ 30/06/2015 ADJUSTING ENTRIES JOURNAL

GJ000001 6-1010 Depreciation Expense Rp3.333.334,00
GJ000001 1-2312 Acc Depr - Automobile Rp2.166.667,00
GJ000001 1-2322 Acc Depr - Equipmnt Rp1.166.667,00
GJ000001 6-1004 Rent Expense Rp1.750.000,00
GJ000001 1-1114 Prepaid Rent Rp1.750.000,00
GJ000001 6-1002 Office Supplies Expense Rp280.000,00
GJ000001 1-1112 Office Supplies Rp280.000,00
GJ000001 6-1007 Bad Debt Expense Rp210.250,00
GJ000001 1-1111 Allowance For Bad Debt Rp210.250,00
GJ000001 2-1202 Value Added Tax - Out p13.885.000,00
GJ000001 1-1116 VAT Receivable Rp2.431.500,00
GJ000001 1-1115 Value Added Tax - In p16.316.500,00
GJ000001 6-1001 General Salaries Expense Rp8.000.000,00
GJ000001 6-2001 Selling Salaries Expense Rp4.000.000,00
GJ000001 2-1203 Tax Payable (Pph 21) Rp600.000,00
GJ000001 2-1205 Salaries Payable p11.400.000,00
GJ000001 9-1200 Income Tax article 4(2) Expen Rp86.170,00
 PT AKU CERDAS_WINDA WY 30

All Journals

01/06/2015 To 30/06/2015
24/05/2023 Page 4
9:05:17
ID# Acct# Account Name Debit Credit Job No.

GJ 30/06/2015 ADJUSTING ENTRIES JOURNAL

GJ000001 9-1000 Bank Charges Rp70.280,00
GJ000001 1-1102 Bank Muamalat Rp274.400,00
GJ000001 8-1000 Interest Income Rp430.850,00

Grand Total: 477.289.134,00 477.289.134,00